, we are agnostic on the theory of sticky costs. Rather, we focus on empirical tests of cost stickiness. We show that past …-run asymmetric cost response to activity changes (i.e., sticky costs) as resulting from short-run managerial choices. In this paper … decisions on cost structure, which determine the magnitude of costs controllable in the short-term, induce non-stationarity in …

decision theory to more fully explain both why the conventional law focuses on minimizing the risk of false-positive outcomes … and why the modern law should be crafted to minimize total probate-error risk. Decision theory suggests that, to identify …-negative outcomes. If error costs are symmetric, then the decision-making process should be designed to minimize the total risk of error …

previous theoretical literature, which shows that, in the absence of these costs, greater differentiation can help foster …

companies interested in measuring, analyzing, and reporting CoQ items (prevention, appraisal, and failure costs) concerned in …